Section 2(g) in The Chhattisgarh Value Added Tax Act, 2005
(g)"Dealer" means any person who carries on the business of buying, selling, supplying or distributing goods, directly or otherwise, whether for cash, or for deferred payment or for commission, remuneration or other valuable consideration and includes-(i)a local authority, a company, an Undivided Hindu Family or any society (including a co-operative society), club, firm or association which carries on such business;(ii)a society (including a co-operative society), club, firm or association, which buys goods from, or sells, supplies or distributes goods to its members;(iii)a commission agent, broker, a del-credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of the principal;(iv)any person who transfers the right to use any goods including leasing thereof for any purpose (whether or not for a specified period) in the course of business to any other person;
